Authority
The provisions of this Chapter 7 issued under section 6 of The Fiscal Code (72 P. S. § 6), unless otherwise noted.
Source
The provisions of this Chapter 7 adopted January 9, 1987, effective January 10, 1987, 17 Pa.B. 186, unless otherwise noted.
Cross References
This chapter cited in 61 Pa. Code § 2.11 (relating to appeals); 61 Pa. Code § 6.11 (relating to appeals of denial and penalty reinstatement); 61 Pa. Code § 58.11 (relating to taxes paid; purchases resold); 61 Pa. Code § 119.13 (relating to restrictions on refunds); 61 Pa. Code § 119.18 (relating to limitations on refund or credit); 61 Pa. Code § 901.1 (relating to definitions); and 61 Pa. Code § 901.165 (relating to Board practice and procedure).